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TMI Blog2020 (12) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the exoneration of the person concerned in the adjudication proceeding is on merits. In case it is found on merit that there is no contravention of the provisions of the Act in the adjudication proceeding, the trial of the person concerned shall be in abuse of the process of the court. Matter requires consideration - List this case on 7.1.2021 . - Application U/S 482 No. - 16304 of 2020 - - - Dated:- 10-11-2020 - Hon'ble Piyush Agrawal, J. For the Applicant : Ashutosh Gupta,Rajendra Kumar Pandey For the Opposite Party : B.K.Singh Raghuvanshi ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Shri Ashutosh Gupta and Shri Rajendra Kumar Pandey, learned counsel for the applicants, Shri B. K. Singh Raghuvanshi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each and every point therein, but the Adjudicating Authority vide order dated 28.3.2015 rejected the submissions of the applicants and held that the goods were not assessed properly and directed for re-determination of the assessable value of the imported goods. Aggrieved by the said order, the applicants preferred an appeal before the Customs, Excise and Service Tax Appellant Tribunal, Allahabad (hereinafter referred to as the CETSAT ) who vide its order dated 29.1.2019 allowed the appeal and quashed the order for re-determination of the assessable value of the goods in question. Against the said order, the opposite parties have preferred a Civil Appeal No (s). 6336-6338 of 2019 along with delay condonation application before the Apex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration. He submits that the criminal proceedings and the summoning order has rightly been issued. The applicants should comply with the summoning orders and prays for summarily dismissal of the present application. The Court has perused the record. It is admitted that the proceedings has been quashed by the CETSAT, on merit, after considering all material on record. Learned counsel for the opposite parties could not dispute the said fact. He further could not dispute that any interim order is operating against the applicants supporting the order of the CETSAT. Only an appeal is pending consideration before the Apex Court. Once the proceeding has been dropped on the similar set of fact, the Apex Court in the case of Radheshyam K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g as well as proceeding for prosecution is identical and the exoneration of the person concerned in the adjudication proceeding is on merits. In case it is found on merit that there is no contravention of the provisions of the Act in the adjudication proceeding, the trial of the person concerned shall be in abuse of the process of the court. 48. In the result the appeal is allowed, the impugned judgment of the Metropolitan Magistrate and the order affirming the same by the High Court are set aside and appellant's prosecution is quashed. In the recent judgment of the Apex Court in the case of Ashoo (supra), the Apex Court vide its order dated 8.9.2020 has reiterated his view after going through the various judgment. The rele ..... X X X X Extracts X X X X X X X X Extracts X X X X
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